UNITED STATES OF AMERICA FILMING INCENTIVES

Florida Entertainment Industry Sales Tax Exemption

Overview

Type of incentive
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
  • - Music videos
  • - Short films
  • - Reality TV
  • - News, current affairs, panel discussion programming
  • - Variety entertainment programming
Qualifying productions
  • - National productions
  • - Foreign productions

Specifics

Benefit as a % of spend0.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? No
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
  • - Cultural Test
When will the benefit/incentive be received?
    Additional incentives or advantages
    • - VAT / GST /Sales Tax recoverable
    • - Rece tour assistance, location finding service
    • - Any qualified production company producing motion pictures, made for television motion pictures, television series, commercial advertising, music videos or sound recordings in Florida, may be eligible for a sales-and-use tax exemption on certain production related purchases in Florida. To be exempt from Florida’s sales tax at the point of sale, the production company must apply for a certificate of exemption using the application below. Note: Hotel rentals and vehicle rentals are not tax-exempt expenditures, and still photography is not eligible.

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